Skip to content
White CP
White CP
White CP

Form W-9

Definition

Use Form W-9 to provide your correct TIN to the person who is required to file an information return with the IRS.

An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain their correct taxpayer identification number (TIN) which may be their social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to them or other amount reportable on an information return such as: income paid to them, real estate transactions, mortgage interest they paid, acquisition or abandonment of secured property, cancellation of debt, or contributions they made to an IRA.

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.

If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding.

Activity/Implementation

Form W-9 – general instrucitions for completing the form are listed on pages 1-6.

If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and write “Applied For” in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments.

The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester. Note: Entering “Applied For” means that you have already applied for a TIN or that you intend to apply for one soon.

Penalties – Failure to furnish TIN – If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.

 

How to apply for a TIN

If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local SSA office or get the form online at www.SSA.gov. You may also get this form by calling 1-800-772-1213.

How to apply for an ITIN

Use Form W-7, Application for IRS Individual Taxpayer Identification Number.

How to apply for an EIN

Form SS-4, Application for Employer Identification Number. You can apply for an EIN online by accessing the IRS website at www.irs.gov/Businesses and clicking on Employer Identification Number (EIN) under “Starting a Business”.

Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS-4. Or, go to www.irs.gov/OrderForms to place an order, and have Form W-7 and/or SS-4 mailed to you within 10 business days.